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Abstract

The ascendancy of impropriety, embezzlement and fraud in most public institutions and good governance which has now assume a political jargon in Ghana inspired the study to be undertaken. The purposive method of sampling was used for selecting the staff, internal audit agency and Audit Service staffs respectively. The study uncovered the following facts in the activities of ARIC in MDAs/MMDAs. ARIC serves as a proper ingredient for management efficient performance, however the committee cannot be considered as fully independent and there are materials and financial constraints that makes it difficult for the committee to obtain its full benefits. The research revealed that AKDA has an ARIC and it is their responsibility to promote good governance. A call is made to MDAs/MMDAs to recognize the existence of the ARIC, be independent from management and should not delay to reply all audit reports.